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An accounting information system (AIS) is a structure that a business uses to collect, store, manage, process, retrieve and report its financial data so that it can be used by accountants, consultants, business analysts, managers, chief financial officers (CFOs), auditors and regulatory and tax agencies.
Double Entry Bookkeeping System. Accounting equation plays a significant role as the foundation of the double entry bookkeeping system. This accounting system ensures that a companyâs accounts are always balanced and that all financial transactions are documented in detail.